Research On The Internal Control Problems And Countermeasures Of CT Group's Investment Business

With the development of economic globalization,the uncertainties faced by enterprises are increasing,and the risks of enterprises are increasing day by day.Internal control has important implications for corporate power constraints and checks and balances.For state-owned enterprises,the phenomenon of internal control failure has occurred from time to time.Therefore,based on the internal control theory,the analysis and research on the internal control cases of China's state-owned enterprise investment business has special significance for the development of internal control application of Chinese enterprises.Based on the domestic and international internal control theory,venture capital theory and non-efficiency investment theory,after studying the relevant literature at home and abroad,the author believes that it is necessary to combine the characteristics of the organizational structure and management mode of China's state-owned enterprises with COSO-ERM(2017).The Integration Framework is the basic theoretical basis for establishing a scientific system of state-owned enterprise internal control process systems.Using field investigation method,literature analysis method and data analysis method,the relevant data of CT Group and relevant rules and regulations are obtained,and the theory and practice are combined to study and analyze the internal control situation of CT Group investment business.As a state-owned investment group wholly owned by the local government,the CT Group started the internal control standard system construction in 2015 according to the requirements of the Changzhou Municipal Government.Although the Group initially established the internal control charter,the internal control could not be effectively implemented.The investment is not directly proportional to the income.The internal control of the investment business is more serious.The five elements of internal control are combined with the internal environment,risk assessment,internal control activities,information communication and internal supervision to analyze the causes of the problem.Through analysis,it is found that the internal control problems of CT Group's investment business are due to the fact that the group's actual vacancies,weak sense of risk of senior management personnel,blind spots in investment internal control,information asymmetry and formalization of supervision.For these reasons,the internal control system of the Group is proposed to improve the internal control environment of the investment business,improve the investment risk awareness,improve the power balance mechanism,establish an information communication platform and improve the internal supervision system of the company.Improve it.This paper explores the problems existing in the internal control system of CT Group's foreign investment.On the one hand,it proposes relevant countermeasures for the problem of internal control of the group,which provides some reference for the future development of CT Group's investment business;on the other hand,it can be state-owned investment.The company provides experience for internal control of foreign investment.